(1) When a person,
whether as principal or agent, sells or otherwise disposes of rateable land in
the district of a local government, the principal or the agent, is required to
give to the local government, within 21 days after the sale or disposal,
written notice of the sale or disposal.
(2) The notice is to
include a plan or description of the land and the name and address of the
person to whom the person giving the notice disposed of the land.
(3) If the sale or
disposal is effected by an agent, the principal is not required to give notice
under subsection (1) if the agent has done so, but the principal is to ensure
that the notice is given.
(4) A person who does
not comply with the requirements of this section commits an offence.
(5) If the notice is
not given as required by this section, the local government may recover rates
accruing until the required notice is given as if the sale or disposal had not
taken place but this subsection does not affect —
(a) the
principal’s liability to be punished for an offence against this
section; or
(b) the
liability of the principal or of the new owner for rates under section 6.55.